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Journal : JIMEKA

BUDAYA ORGANISASI DAN KOMITMEN MANAJEMEN TERHADAP PIPK: STUDI KASUS PADA OMBUDSMAN REPUBLIK INDONESIA Khomaeni, Ahmad; Ristanti, Almah; Pratiwi, Permata Dian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34129

Abstract

Internal Control over Financial Reporting (PIPK) is essential for ensuring financial accountability in government institutions. The Ombudsman of the Republic of Indonesia faces challenges in implementing PIPK due to limited resources and budget constraints. This study examines how organizational culture and management commitment influence PIPK implementation. Using a qualitative case study approach, data were gathered through interviews with senior management, internal auditors, and finance staff. Thematic analysis revealed that strong management commitment significantly enhances the effectiveness of PIPK. However, inconsistent organizational culture, low employee engagement, and rigid hierarchical structures present notable obstacles. Furthermore, poor interdepartmental coordination hinders the standardization of internal control practices. The study recommends fostering a culture of compliance through strong leadership, ongoing training, and improved communication. These efforts are crucial to enhancing accountability and transparency, particularly in resource-constrained institutions.
PENGARUH MENTAL ACCOUNTING DAN LITERASI KEUANGAN TERHADAP FINANCIAL BEHAVIOUR DENGAN DIMEDIASI GAYA HIDUP KONSUMTIF MAHASISWA AKTIF DI DKI JAKARTA Ismia, Fani Kesya; Udzikrilah, Sinta; Pratiwi, Permata Dian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.30045

Abstract

This research explores the influence of Mental Accounting and Financial Literacy on Financial Behavior, mediated by Consumer Lifestyle, using a sample of active students in DKI Jakarta. SmartPLS 4 is utilized to analyze the research model, with SEM (Structural Equation Modeling) employed to test the hypotheses. The study involves 217 respondents from active students in DKI Jakarta. The research examines three variables: Mental Accounting and Financial Literacy as independent variables, Financial Behavior as the dependent variable, and Consumer Lifestyle as the mediating variable. The objective is to understand how students' mental accounting practices and financial literacy levels impact their financial behaviors, with consumer lifestyles influencing these relationships. Findings are expected to provide insights into the financial decision-making processes of young adults in an educational setting, contributing to more effective financial education programs and interventions. This study emphasizes the significant role of lifestyle in shaping financial behaviors, offering a comprehensive view of the factors affecting financial behavior among students, and aims to enhance financial behavior through targeted improvements in financial literacy and lifestyle awareness.